9911796707
TMI Blog2012 (7) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal stage the assessees raised the contention that warrants were defective - Since the Tribunal has followed their order in allowing assessee's claim which stands now reversed - orders of the Tribunal set aside and appeals restored back to the Tribunal for decision on merits. - IT APPEAL NOS. 1201, 1218, 1268 & 1311 OF 2009 - - - Dated:- 10-1-2012 - C.N. RAMACHANDRAN NAIR AND K. VINOD CHANDRAN, JJ. P.K.R. Menon and Jose Joseph for the Appellant. T.M. Sreedharan, Smt. Nisha John, V.P. Narayanan and Smt. Boby M. Sekhar for the Respondent. JUDGMENT C.N. Ramachandran Nair, J. The two sets of appeals pertain to two assessees, one by name M/s. Bimbis South Star and the other by name M/s. Khyber Foods, both assessed bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Tribunal relied on by them in allowing the assessee's claim in these cases. Since the Tribunal has relied on their own order which stands now reversed by judgment of this court above referred, the appeals filed by the Revenue have to be necessarily allowed by vacating the orders of the Tribunal and with direction to the Tribunal to decide the appeals on merits. However, since counsel for the respondent has raised a contention about the maintainability, we have to necessarily examine the nature of the infirmity pointed out in these cases. In this regard we called for copies of the warrants issued in Form No.45 and also the Panchanamas prepared. It is seen that simultaneous search was made based on warrants issued under Section 132 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... names of assessees mentioned in the warrant which are extracted by us above. It is also seen that all the Panchanamas after search were received by the common person by name P.A. Abdul Gafoor, Manager of the concern. During search it was also noticed that all the group concerns had common store in the same building. It is seen that simultaneously on 10.3.1999 itself the Managing Partner's house as well as another premises of the Bimbis functioning in another place at Ernakulam was also searched based on separate warrants. So much so, what we notice is that a common warrant is issued for searching several assessees functioning as a connected group in the same building and wherever the assessees were to be searched in other buildings, separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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